{"data":{"id":"us-tx/tex.-special-district-local-laws-code-3951.252","jurisdiction":"us-tx","citation":"Tex. Special District Local Laws Code § 3951.252","heading":"APPLICABILITY OF CERTAIN TAX CODE PROVISIONS.","body":"(a) The provisions of Subchapters C, D, E, and F, Chapter 323, Tax Code, relating to county sales and use taxes apply to the application, collection, and administration of a sales and use tax imposed under this subchapter to the extent consistent with this chapter, as if references in Chapter 323, Tax Code, to a county referred to the district and references to a commissioners court referred to the board.\n(b) Sections 323.401-323.404 and 323.505, Tax Code, do not apply to a tax imposed under this subchapter.\nAdded by Acts 2017, 85th Leg., R.S., Ch. 667 (S.B. 2276), Sec. 1, eff. June 12, 2017.","path":["SPECIAL DISTRICT LOCAL LAWS CODE","TITLE 4. DEVELOPMENT AND IMPROVEMENT","SUBTITLE C. DEVELOPMENT, IMPROVEMENT, AND MANAGEMENT","CHAPTER 3951. LAKEWOOD IMPROVEMENT DISTRICT OF HARRIS COUNTY","SUBCHAPTER F. SALES AND USE TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/SD/htm/SD.3951.htm#3951.252","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"a227eba11679bf146b339b2b60087de7025308f2a92466188386c2575634e21b","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-special-district-local-laws-code-3951.251","next":"us-tx/tex.-special-district-local-laws-code-3951.253"},"notice":"GroundRules: Original legal text. Not legal advice."}